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固定资产是行政事业单位有效履行职能、正常开展中心工作的基本保障,是单位未来发展的重要物质基础。如何管好、用好固定资产,使其保值增值,充分发挥效能,是单位财务管理工作的重要环节。结合目前行政事业单位固定资产管理方面普遍存在的问题,文章尝试就行政事业单位如何加强和改进固定资产管理提出相应对策。
The fixed assets are the basic guarantee for the administrative institutions to perform their functions effectively and carry out the normal work of the center. They are the important material basis for the future development of the units. How to manage and make good use of fixed assets to maintain their value and bring them into full play is an important part of their financial management. Combined with the prevailing problems in administration of fixed assets of administrative units, the article attempts to put forward countermeasures on how to strengthen and improve the administration of fixed assets in administrative units.